A Corporation Received $45,000 in Cash from the Sale of a Building

A corporation received $45,000 in cash from the sale of a building and paid $96,000 in cash for the purchase of new machinery. As a result, the statement of cash flows would report:

A) $45,000 as the net cash used in financing activities.
B) $45,000 as the net cash provided by investing activities.
C) $96,000 as the net cash used in investing activities.
D) $51,000 as the net cash used by investing activities.